2017 (8) TMI 91

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....r. D.M. Misra This is an appeal filed against the Order-in-Appeal No. 06/Commr(A)/JMN/2010 dated 18.1.2010 passed by the Commissioner (Appeals), Customs, Jamnagar. 2. Briefly stated the facts of the case are that the appellants are regular importer of coal for use in the manufacture of cement and they were discharging coal cess @ Rs. 3.50/Rs.2.00 PMT on such import. They filed 22 Bills of En....

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....6 dated 27.2.006. Hence, the present appeal. 3. The ld. Advocate Shri Anand Nainawati for the appellant submits that in the case of Bills of Entry No. F-46/05-06 dated 14.2.2006 and No.F-50/05-06 dated 27.2.006 after finalization of provisional assessment, the appellant was communicated by the Department through a letter dated 19.7.2006 and accordingly they challenged the said assessment. Howev....

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....d No.F-50/05-06 dated 27.2.006 respectively. It is his contention that the appellants had not challenged the assessment, therefore, seeking refund on finalization and after demand notice was dropped, is not tenable in law. Further, he submits that the Assistant Commissioner rejected the refund on both counts, i.e. finally assessed Bills of Entry had not been challenged and secondly, the appellants....

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....d to place the original file containing assessment of the Bills of Entry. On seeing the relevant file, it is noticed that no communication about finalization of assessment of the 20 Bills of Entry had been sent to the appellants. Therefore, the plea of the Revenue that refund cannot be sanctioned to the appellant as they have not challenged the said 20 finally assessed Bills of Entry, is not susta....